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Overview of the Financial Statements(continued) <br /> Fund Financial Statements: A fund is a grouping of related accounts that is used to maintain control <br /> over resources that have been segregated for specific activities or objectives. The County, like other <br /> state and local governments, uses fund accounting to ensure and demonstrate compliance with finance- <br /> related legal requirements. All of the funds of the County can be divided into two categories: 1) <br /> governmental funds; and 2)fiduciary funds. <br /> 1 Governmental Funds: Governmental funds are used to account for essentially the same functions <br /> reported as governmental activities in the government-wide financial statements. However, unlike the <br /> government-wide financial statements, governmental fund financial statements focus on near-term inflows <br /> and outflows of spendable resources, as well as on balances of spendable resources available at the end <br /> of the fiscal year. Such information may be useful in evaluating a government's near-term financing <br /> requirements. The County's major governmental funds include the General Fund, Road and Bridge <br /> Fund, Human Services Fund, Grant Fund, and the Water Authority Public Improvement District, a blended <br /> component unit. The County also reports a number of non-major governmental funds. Because the <br /> focus of governmental funds is narrower than that of the government-wide financial statements, it is <br /> useful to compare the information presented for governmental funds with similar information presented for <br /> governmental activities in the government-wide financial statements. By doing so, readers may better <br /> understand the long-term impact of the government's near-term financing decisions. The Balance Sheet <br /> and the Statement of Revenues, Expenditures and Changes in Fund Balances provide a reconciliation to <br /> facilitate this comparison between governmental funds and governmental activities. <br /> General Fund:Administration of general County operations is accomplished through various departments <br /> within the General Fund. At the beginning of 2009, the fund balance was$5,466,082; at the end of 2009,the <br /> fund balance was$5,727,917. The following is a listing of the General Fund departments listed by function. <br /> ' Administrative Operations: <br /> > The Commissioners'Office coordinates County operations,financial reporting and accounting, <br /> budget preparation, and GIS mapping. <br /> > The Commissioners'Attorney works under direction of the Commissioners. <br /> > The Planning and Zoning Office monitors the change of land use within the County. <br /> > The Assessor's Office appraises and assesses taxes for all property within the County. <br /> ' > The Treasurer's Office collects taxes, fees and handles all County banking needs. <br /> > The Clerk&Recorder's Office operates motor vehicle, recordings, runs all elections, and operates <br /> the driver's license department. <br /> > The custodial staff under direction of the County Administrator oversees maintenance of the <br /> Courthouse and of the Health and Human Services building. <br /> Judicial: <br /> > The District Attorney's Office provides judicial services jointly with other counties within the district. <br /> Public Safety: <br /> > The Sheriffs Department, County Jail, Coroner's Office, Emergency Communication Center, and the <br /> Emergency Preparedness provide public safety. <br /> I Health <br /> Health service agencies are: <br /> > Wray,Yuma, Idalia,and South Y-W are the four ambulance services within the county licensed by <br /> the Board of County Commissioners. The Yuma Ambulance Agency is operating on its own <br /> revenue. When needed the county assists with purchases and maintains the ambulances for three <br /> agencies:Wray, Idalia and South Y-W. The agencies provide personnel, supplies and general <br /> operating costs for their ambulance agency. <br /> I > NE Colorado Health Department(NCHD)provides health care in Yuma County and five other <br /> regional counties. <br /> > Centennial Mental Health Center Incorporated provides mental health counseling and services to <br /> Yuma County and nine other counties. <br /> 1 <br /> B2 <br /> i <br />